Composition scheme return compliance requires quarterly CMP-08 statements, annual GSTR-4 returns, and cash-ledger payment of tax and interest.

Composition-scheme taxpayers registered under section 10 must submit a quarterly self-assessed tax statement in FORM GST CMP-08 by the eighteenth day of the month following each quarter. They must also file an annual return in FORM GSTR-4 electronically through the common portal. The GSTR-4 deadline is 30 April following the relevant financial year, but is extended to 30 June for financial years beginning with FY 2024-25. Tax and interest reported in the quarterly statement must be discharged by debit to the electronic cash ledger.

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